International Accounting and Controlling

Technische Hochschule Deggendorf

Hier sind die besten Ressourcen passieren International Accounting and Controlling. Finden International Accounting and Controlling Studienzusammenfassungen, Notizen, Aufgaben und vieles mehr.

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Taxation in financial statements
  • Zusammenfassung

    Taxation in financial statements

  • How do we present taxes in financial statements? What are deferred taxes and why do they occur?
  • lisapopp09
    5,28 € Mehr Infos
Provisions
  • Zusammenfassung

    Provisions

  • How to recognise provisions, types of provisions, measurement of provisions
  • lisapopp09
    5,28 € Mehr Infos
Financial instruments
  • Zusammenfassung

    Financial instruments

  • What are financial instruments? How can we measure financial assets? Compound financial instruments, hybrid forms
  • lisapopp09
    8,80 € Mehr Infos
Inventories and construction contracts
  • Zusammenfassung

    Inventories and construction contracts

  • How can we calculate the cost of inventories? What is the net realisable value and how do we calculate it? What is the value added tax? Construction contracts and how to recognise contract revenues and expenses
  • lisapopp09
    8,80 € Mehr Infos
Leases
  • Zusammenfassung

    Leases

  • Classification of leases , accounting for different kinds of leases, calculation of present value , two methods to calculate the finance charge (Interest that has to be paid)
  • lisapopp09
    7,04 € Mehr Infos
Accounting policies, estimates and errors
  • Zusammenfassung

    Accounting policies, estimates and errors

  • What happens when there is a change in accounting policies? What do we have to do with our financial statements? What if we make errors and recognise it in a period later?
  • lisapopp09
    9,68 € Mehr Infos
Non-current Assets held for sale
  • Zusammenfassung

    Non-current Assets held for sale

  • What is an asset held for sale? What are the differences between PPE (property, plant and equipment) and non-current assets held for sale? How do we recognize and measure assets held for sale? How do we presents the sale of assets held for sale in the financial statements? What are disposal groups and discontinued operations?
  • lisapopp09
    7,48 € Mehr Infos
Impairment of assets
  • Zusammenfassung

    Impairment of assets

  • What is impairment of assets and why do we need it? What is a cash generating unit (CGU)? What is the recoverable amount and how do we calculate it? How do we present impairment losses or gains in the financial statements?
  • lisapopp09
    7,48 € Mehr Infos
Intangible assets
  • Zusammenfassung

    Intangible assets

  • Explanation of intangible assets, what they are and what goodwill is
  • lisapopp09
    3,52 € Mehr Infos
Property, Plant and Equipment (PPE)
  • Zusammenfassung

    Property, Plant and Equipment (PPE)

  • How do we write down PPE in our financials statements, how do we recognise it, how do we calculate depreciation, etc.
  • lisapopp09
    7,04 € Mehr Infos
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